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2011 (4) TMI 548 - ITAT, CHENNAIDTAA between India and UK - International Taxation - Assessee in default - TDS u/s 195 - there are plethora of case laws which have defined the term "make available" to mean that the service rendered by a foreign company should have been transferred its technical know-how to the acquirer of the service - the payments made to these foreign companies definitely amount to 'fees for included services' and the amounts in question is taxable in India and hence, the assessee was liable to deduct tax at source - it was tried to bring home that no technology was made available by these two entities and their services were essential to develop the required tooling to validate the new process for manufacture of steel rim - Held that: technical know-how was passed on to WIL by these two entities and that is why they have done all these activities in-house using the technical know-how which was passed on to the company by the foreign companies Technical or consultancy service rendered should be of such a nature that it "makes available" to the recipient technical knowledge, know-how and the like - It is not enough that the services offered are the product of intense technological effort and a lot of technical knowledge and experience of the service provider have gone into it - there is no reason why that interpretation should be eschewed. It becomes a valuable aid in interpreting the phrase "make available" in the latter Agreement as well. The explanatory memorandum becomes a valuable aid in interpreting the phrase "make available". It reflects the Government of India's viewpoint on the true connotation of the expression - Decided against the assessee
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